ESTATE OF SCHARF v. COMMISSIONER OF INTERNAL REVENUE, 38 T.C. 15 (1962) ESTATE OF GRACE M. SCHARF, DECEASED, CHARLES E. SCHARF AND ARTHUR A.SCHARF, COEXECUTORS, ET AL.,[fn1] PETITIONERS, v. COMMISSIONER OF INTERNALREVENUE, RESPONDENT. Docket Nos. 71277, 71317, 71318.United States Tax Court. Filed April 6, 1962. [fn1] Proceedings of the following petitioners are consolidated herewith: Arthur […]